https://www.taxtmi.com/caselaws?id=78725 The High Court allowed the appeal, setting aside the Tribunal's decision and upholding the Commissioner of Wealth-tax's order under section 25(2) of the Wealth-tax Act, 1957. The judgment emphasized the importance of applying relevant statutory provisions in determining exemptions and highlighted the inapplicability of certain clauses during the assessment year in question. en-us Tue, 09 Mar 2010 00:00:00 +0530 Fri, 28 Dec 2012 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78725 The High Court allowed the appeal, setting aside the Tribunal's decision and upholding the Commissioner of Wealth-tax's order under section 25(2) of the Wealth-tax Act, 1957. The judgment emphasized the importance of applying relevant statutory provisions in determining exemptions and highlighted the inapplicability of certain clauses during the assessment year in question. Case-Laws Wealth-tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78725